Current Operating Performance Concept Law and Legal Definition
The current operating performance concept is the concept recommended by the Benchmark Definition to measure direct investment earnings. The concept is explained in the International Accounting Standard, “Unusual and Prior Period Items and Changes in Accounting Policy”. When earnings are measured on the basis of this concept, such earnings consist of income from normal enterprise operations before non-recurring items (such as write-offs) and capital gains and losses are accounted for.
Legal Definition list
- Current Monthly Income (Bankruptcy)
- Current Market Value of a Security
- Current Market Value Buyout [Agriculture]
- Current Market Price
- Current Licensing Basis - CLB [Energy]
- Current Operating Performance Concept
- Current Ratio
- Current Yield
- Currently Operating Tracks
- Curricular Practical Training
- Curriculum (Education)
Related Legal Terms
- Administrative and Operating [A&O] Subsidy
- Air Carrier Operating Certificate
- Airport Operating Certificate
- Back-tested Performance Data [Investment]
- Budget Performance Report
- Business Entity Concept
- Chief Operating Officer [Aviation Law]
- Circadian Variation in Alertness and Performance [Nuclear Regulatory Commission]
- Civil Causes of Action - Specific Performance
- Clearance Point [Railroad Operating Practices]
